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COLONIAL PIPELINE COMPANY v. AGERTON

No. 9231.

275 So.2d 834 (1973)

COLONIAL PIPELINE COMPANY, Plaintiff-Appellee, v. E. Lee AGERTON, Collector of Revenue, Defendant-Appellant.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied April 9, 1973.

Attorney(s) appearing for the Case

R. Gordon Kean, Sanders, Miller, Downing & Kean, Baton Rouge, for plaintiff-appellee.

Whit M. Cook, II, Baton Rouge, for Collector of Revenue defendant-appellant.

Before SARTAIN, BLANCHE and WATSON, JJ.

SARTAIN, Judge.

This litigation involves the application of R.S. 47:601 (Franchise Tax) as amended by Act No. 325 of 1970.

The issues presented herein are identical to those presented in Colonial Pipeline Company v. Mouton, La.App., 228 So.2d 718 (1969), writs refused 255 La. 474, 231 So.2d 393.

The Collector of Revenue of the State of Louisiana...

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